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No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period
Case Law Details
- Case Name
- Amhar Associates Vs Commissioner of Central Excise & Service Tax, Lucknow (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
CESTAT, NEW DELHI BENCH
Amhar Associates
Versus
Commissioner of Central Excise & Service Tax, Lucknow
STAY ORDER NO. 55689 OF 2013
APPLICATION NO. ST/STAY/3453 OF 2011
APPEAL NOS. ST/1651 OF 2011 & 55375 OF 2013
JANUARY 22, 2013
ORDER
Ms. Archana Wadhwa, Judicial Member
We take up the stay petition as also appeal together after hearing both sides. We find that the Commissioner (Appeals) has rejected the appeal on the point of time bar. The order impugned before the Commissioner was received by the appellant on 04.09.2010 and the appeal was filed on 11.08.2011. Commissioner (Appeals) ...
